2005 Idaho Code - 22-1206 — PENALTY FOR TAX DEFAULTS

                                  TITLE  22
                         AGRICULTURE AND HORTICULTURE
                                  CHAPTER 12
                              POTATO COMMISSION
    22-1206.  PENALTY FOR TAX DEFAULTS. Any handler, dealer or grower who
fails to make collection or file return or to pay any tax within the time
required by or pursuant to this act shall thereby forfeit to the state a
penalty of ten per cent (10%) of the amount of tax determined to be due, as
provided in this act, plus one and one-half percent (1 1/2%) of such amount of
tax determined to be due for each month of delay or fraction thereof after the
expiration of the first month after such return was required to be filed or
such tax became due; but the commission, if satisfied that the delay was
excusable, may remit all or any part of such penalty. Such penalty shall be
paid to the Idaho potato commission and disposed of as provided with respect
to moneys derived from the taxes levied and imposed by this act.